https://www.taxtmi.com/article/detailed?id=9180 The Delhi High Court held that transitional input tax credit is a vested property right and Rule 117's 90 day filing prescription for Form GST TRAN 1 is directory; the Limitation Act governs the period to claim such credit and taxpayers who could not file due to broad "technical difficulty" reasons may file TRAN 1 within the extended window, with authorities directed to process claims in accordance with law. en-us Sat, 16 May 2020 10:21:58 +0530 Sat, 16 May 2020 10:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9180 The Delhi High Court held that transitional input tax credit is a vested property right and Rule 117's 90 day filing prescription for Form GST TRAN 1 is directory; the Limitation Act governs the period to claim such credit and taxpayers who could not file due to broad "technical difficulty" reasons may file TRAN 1 within the extended window, with authorities directed to process claims in accordance with law. Articles Goods and Services Tax - GST Sat, 16 May 2020 10:21:58 +0530 https://www.taxtmi.com/article/detailed?id=9180